Janssen & Co: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Janssen & Co
Largest movements
- Current investments +€165,000
up €165,000 (+114%), from €145,000 to €310,000
- Cash +€41,473
up €41,473 (+99.9%), from €41,535 to €83,008
mainly Net result for the year (+€396,144) and Current portion of long-term debt (+€3,656)
- Reserves +€396,144
up €396,144 (+39.8%), from €995,424 to €1.4m
- Debts after one year -€193,376
down €193,376 (-34.7%), from €557,630 to €364,254
- Financial income -€15,436
down €15,436 (-3.7%), from €412,431 to €396,995
- Financial charges -€3,871
down €3,871 (-23.3%), from €16,589 to €12,718
- Gross operating margin +€1,487
up €1,487 (+11.7%), from €12,750 to €14,237
- Taxes +€1,198
new in 2025: €1,198
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,194,262 | €3,399,198 | +€204,936 | +6.4% |
| Fixed assets | 21/28 | €3,000,000 | €3,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000,000 | €3,000,000 | = | 0.0% |
| Current assets | 29/58 | €194,262 | €399,198 | +€204,936 | +105% |
| Amounts receivable within one year | 40/41 | €729 | €832 | +€103 | +14.2% |
| Other amounts receivable | 41 | €729 | €832 | +€103 | +14.2% |
| Current investments | 50/53 | €145,000 | €310,000 | +€165,000 | +114% |
| Cash at bank and in hand | 54/58 | €41,535 | €83,008 | +€41,473 | +99.9% |
| Deferred charges and accrued income | 490/1 | €6,998 | €5,357 | -€1,641 | -23.5% |
| Total equity and liabilities | 10/49 | €3,194,262 | €3,399,198 | +€204,936 | +6.4% |
| Equity | 10/15 | €1,095,424 | €1,491,568 | +€396,144 | +36.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €995,424 | €1,391,568 | +€396,144 | +39.8% |
| Distributable reserves | 133 | €995,424 | €1,391,568 | +€396,144 | +39.8% |
| Amounts payable | 17/49 | €2,098,838 | €1,907,630 | -€191,208 | -9.1% |
| Amounts payable after more than one year | 17 | €557,630 | €364,254 | -€193,376 | -34.7% |
| Financial debts | 170/4 | €557,630 | €364,254 | -€193,376 | -34.7% |
| Amounts payable within one year | 42/48 | €1,540,964 | €1,543,376 | +€2,412 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €189,720 | €193,376 | +€3,656 | +1.9% |
| Other amounts payable | 47/48 | €1,351,244 | €1,350,000 | -€1,244 | -0.1% |
| Accrued charges and deferred income | 492/3 | €244 | - | -€244 | |
| Other operating charges | 640/8 | €1,142 | €1,173 | +€31 | +2.7% |
| Gross operating margin | 9900 | €12,750 | €14,237 | +€1,487 | +11.7% |
| Operating profit (loss) | 9901 | €11,608 | €13,064 | +€1,456 | +12.5% |
| Financial income | 75/76B | €412,431 | €396,995 | -€15,436 | -3.7% |
| Recurring financial income | 75 | €412,431 | €396,995 | -€15,436 | -3.7% |
| Financial charges | 65/66B | €16,589 | €12,718 | -€3,871 | -23.3% |
| Recurring financial charges | 65 | €16,589 | €12,718 | -€3,871 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €407,450 | €397,342 | -€10,108 | -2.5% |
| Income taxes | 67/77 | - | €1,198 | +€1,198 | |
| Profit (loss) for the period | 9904 | €407,450 | €396,144 | -€11,306 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €407,450 | €396,144 | -€11,306 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.